Integrating Activity-Based Costing （ABC） and Theory of Constraint （TOC） for Improved and Sustained Cost Management

Implementing effective cost management approaches has recently gained momentum due to intense competition and increasing customer demands. Moreover, effective cost management approaches have contributed to firms＇ competitive advantage in relation to cost leadership strategy. Consequently, firms have implemented contemporary cost management systems, such as activity-based management, business process re-engineering, life-cycle costing, target costing, and theory of constraint （TOC）, to enable them to become low-cost producers and compete effectively and sustain their performance. Furthermore, focusing on cost management to improve profitability has led to the integration of activity-based costing （ABC） and TOC. Therefore, the aim of this study is to review literature and discuss how integration of ABC and TOC can result in improved and sustained cost management. While these methods have different approaches in addressing cost management, treating them as complementary cost management approaches can result in improved cost management due to improved product costing, improved cost reporting, improved product-mix decisions, and improved cycle-time management. Improvement in cost management will then result in sustained cost management. Sustained cost management is further enhanced with the investment in information customer and shareholder value technology that supports cross-functional decision making to continue creating to remain competitive in the market.

Women in Leadership and Decision-Making： Understanding Different Styles of Leading

Women in leadership and decision-making roles influence the policies and directions of organizations （Ahuja, 2002）. Women in leadership value supports from their organizations. Pro-social outcomes of relationship competence are mediated by the development of empathy, collaborative approaches to conflict, self-disclosure, and social interest （Jogulu ＆ Wood, 2006）. Decision-making perspectives have uncertainty as the sole reason for organizational leaders to search for additional relevant information to solidify or clarify the information at the leader＇s disposal. A phenomenological qualitative research study which explored the preferred style of leadership based on three leadership and decision-making styles is presented in this paper1. The researcher gathered insights into the lived experiences of like-minded sample of respondents from the research population as they described their leadership and decisionmaking experiences within their organizations.

Developments of Professional Learning Communities and Challenges for Principals in Chinese Urban Middle Schools

Professional learning communities(PLCs)have seen a rapid spread all around the world over the past 30 years.Since then it has been proved that they can improve teaching quality and thereby the achievement of students,and so PLCs have attracted increasing attention especially from education systems.In China,PLCs have been developed vigorously within schools since the implementation of the‘New Curriculum Reform’in 2000.However,the west has paid scant attention to and were not familiar with them since most research in this field in China was published in Chinese.Furthermore,PLCs are influenced by contextual and cultural factors,and therefore PLCs in Chinese education systems are different from those in Anglo-American settings due to long-standing cultural differences,which require consideration.Therefore,this research will investigate the PLCs in China that may be of interest.Many recent studies have shown that,although PLCs have made significant progress in Chinese urban middle schools through the enthusiastic efforts of educators and scholars,there are still several barriers.The primary purpose of this research is to review the development of PLCs and additionally to analyse the challenges faced by the principals.

A Programmatic Document for Strengthening Legal Education and Legal Theory Research in the New Era: Interpretation of the Opinions on Strengthening Legal Education and Legal Theory Research in the New Era

The release of the Opinions on Strengthening Legal Education and Legal Theory Research in the New Era(hereinafter referred to as the“Opinions”)is a milestone in the history of legal education since the founding of the People’s Republic of China in 1949.Standing at a new historical starting point for exercising law-based governance on all fronts and advancing the rule of law in China,this document outlines new development goals for legal education and legal theory research in the new era from both short-term and long-term perspectives.It adheres to the guidance of XI Jinping Thought on Socialism with Chinese Characteristics for a New Era,and puts forward the principles of upholding and strengthening the overall leadership under the Communist Party of China,adhering to the scientific guidance of XI Jinping Thought on the Rule of Law,accomplishing the core task of economic development and serving the overall interests of the country,fostering virtue through education and cultivating talent with both moral quality and legal literacy,following the objective law,and integrating the underlying tenets of Marxism with China’s realities and the fine traditional Chinese culture,thus establishing the principles for the new development of legal education and legal theory research in the new era.It proposes to strengthen top-level design and strategic arrangements,promote the reform and improvement of the law school system,accelerate the improvement of the legal education system,and innovatively develop the legal theory research system.Therefore,a new development landscape for legal education and legal theory research in the new era has been established.The Opinions clearly stipulates the leadership system,management system,and coordination mechanism for legal education and legal theory research,and creates a new development system for legal education and legal theory research in the new era.